Calcutta High Court
Commissioner Of Income Tax vs Ashok Mondal on 22 August, 2014
Author: Soumitra Pal
Bench: Soumitra Pal
ORDER SHEET
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction (Income Tax)
ORIGINAL SIDE
G.A. No. 2391 of 2014
ITAT No. 111 of 2014
COMMISSIONER OF INCOME TAX, ASANSOL
Versus
ASHOK MONDAL
BEFORE:
The Hon'ble JUSTICE SOUMITRA PAL
The Hon'ble JUSTICE ARINDAM SINHA
Date : 22nd August, 2014.
Ms. Smita Das De, Advocate
Mr. S.B.Saraf, Adv. appears and submits
The Court : Let the appeal be admitted.
Let the appeal be heard on the following questions :
"(i) Whether on the facts and in the circumstances of the case, the
learned Tribunal was justified in deleting the additions made by the
Assessing Officer on account of cash purchase, where no iota of
evidence appears that the impugned cash transactions as payments
made to the Government were in accordance with the provisions of
Rule 6DD(b) ?
(ii) Whether On the facts and in the circumstances of the case, the
learned Tribunal was justified in giving relief to the assessee by
invoking the provisions of law under Rule 6DD(b) without
appreciating the fact whether retail vendor can deposit in cash the
entire sale proceeds construing sale of liquor and sale of bottle
duty thereon, directly to the wholesale licensee or duty amount in
cash only ?"
2
Let requisite number of paper books be prepared containing all relevant
papers within eight weeks from the date of service of the signed copy of the
order.
Let copies of the paper books be served along with the notice of appeal on
the respondent within a fortnight from the date of preparation of the Paper
Book. In default, the appeal will stand dismissed.
Let the appeal appear in the monthly list of January, 2015.
G.A. No. 2391 of 2014 is thus disposed of.
(SOUMITRA PAL, J.) (ARINDAM SINHA, J.) km AR(CR)